2012 (6) TMI 638

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....ed Counsel submits that main appeal in this case has been remanded by the Tribunal as reported in 2010 (256) ELT 134 (Tri.-Del.). The present set of appeals is in consequent to main appeal. She submits that if the receipt of the goods is proved at the factory, there shall be no liability of these appellants. Therefore, these appeals may also be remanded.   2. No doubt such prayer would have ....

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....r cycle or scooter is inconceivable. This clearly establishes that there was only paper transaction to claim Cenvat credit.   4. It is well known to law that fraud is sworn enemy of justice and they do not dwell together. Following the ratio laid down by the Apex Court in the case of S.P. Chengalavaraya Naidu vs. Jagannath AIR 1994 SC 853 [1994 (1) SCC 1], it is not practicable to agree with....